The same area of a building cannot be both an excise warehouse and a registered store.

There is no change to the completion of a W1, for beer held in an excise warehouse.

These products can be held under duty suspension in an excise warehouse.

Another example relates to tobacco, alcohol and oils held in excise warehouses.

Also the excise warehouse must have the necessary approval to hold beer in duty suspension.

Trade statistics will be collected through other means (but see paragraph 17.2 for excise warehouses).

We consider this a request for approval of a new excise warehouse.

In addition, you must account for all receipts and complete any removal documentation at the main excise warehouse.

However, there are special arrangements that allow the duty to be suspended if the goods go into an approved tax or excise warehouse.

Also the excise warehouse must be approved to hold cider in duty suspension.